Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection

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Abstract This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme...
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5 months ago
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Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection

An assessment of presumptive tax in Uganda

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Abstract Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the syst...
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5 months ago
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An assessment of presumptive tax in Uganda

Income distribution in Uganda based on tax registers: what do top incomes say

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Abstract: We use income data from tax registers at the Uganda Revenue Authority from 2011 to 2017 to estimate top income inequality, focusing on the very top—...
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5 months ago
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Income distribution in Uganda based on tax registers: what do top incomes say

Mobile technologies and firm formalization

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Abstract We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broa...
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5 months ago
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Mobile technologies and firm formalization

Taxpayer response to greater progressivity

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Abstract We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of pe...
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5 months ago
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Taxpayer response to greater progressivity

presumptive-tax-data

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The firm panel is constructed from the Presumptive returns of formal firms in Uganda. It contains 23 variables and runs from FY2015/16 to FY2021/22. The number ...
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9 months ago
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presumptive-tax-data

Corporate Income Tax (CIT)

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The firm panel is constructed from the CIT returns of formal firms in Uganda. It now contains 346 variables (329 previously) and runs from FY2013/14 to FY2021/2...
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9 months ago
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Corporate Income Tax (CIT)
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